H.R. 4206 would require banks and bank holding companies with more than $100 billion in assets to include specified net gains and losses when calculating the capital they need to meet risk-based capital requirements. Currently, only large institutions with more than $700 billion in assets are required to include that information in their capital calculations. H.R. 4206 would provide a three-year period for that transition to take place. 

Banks and bank holding companies are regulated by the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency (OCC).